85R7700 ADM-D
By: Taylor of Galveston S.B. No. 1032
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from and a limitation on the sales tax
imposed on certain boats and boat motors.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended
by adding Sections 160.0246 and 160.026 to read as follows:
Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TO BE
USED OUTSIDE THIS STATE. (a) The taxes imposed by this chapter do
not apply to the sale of a taxable boat or motor if:
(1) the boat or motor is sold in this state for use in
another state or nation and is removed from this state not more than
10 days after the date of purchase; or
(2) the boat or motor:
(A) is sold in this state for use in another state
or nation;
(B) not later than the 10th day after the date the
boat or motor is purchased, is docked at or placed in a boat repair
facility registered with the comptroller for repairs or
modifications;
(C) is not used by a person while it is being
repaired or modified, except as necessary to test the repairs or
modifications; and
(D) is removed from this state not more than 20
days after the date the repairs or modifications are finished.
(b) The comptroller shall adopt rules and procedures to
implement this section.
Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding
any other law, the tax imposed under Section 160.021 on the sale of
a taxable boat or motor may not exceed $18,750.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2017.